Revenue and Taxation Code § 46154.1
‹ § 46154§ 46154.5 ›Open in browserleginfo ↗46154.1.
If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.
(Added by Stats. 2000, Ch. 923, Sec. 54.5. Effective January 1, 2001.)